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The usual compact closed-manifold hypothesis is needed for the first assertion, or a proper bounded-below Morse exhaustion in an appropriate noncompact version. As literally printed without any such condition, $f(x)=x$ on $\mathbb{R}$ is a Morse function with no critical points, while $b_0=1$. We prove the intended closed-manifold statement, which applies to the surface product later in the question.

By the Morse handle-attachment theorem, crossing an index-$i$ critical point attaches an $i$-handle, and no topological change occurs between critical levels. Retraction to the core disks of handles gives a CW complex model with $c_i$ cells in dimension $i$. Its cellular chain complex has $C_i\cong {\mathbb{Z}}^{c_i}$. Tensor with $\mathbb{Q}$, which computes the ranks $b_i$ of integral homology. Since homology is a quotient of a vector subspace of $C_i\otimes \mathbb{Q}$, $b_i\le c_i$. This argument has not used the Morse inequalities.

The strong Morse inequalities and top-dimensional equality areTheir weak form is $c_i\ge b_i$. To see the algebra behind the strong form, put $r_i={\mathrm{rank}}_{\mathbb{Q}}{\partial }_i$ in the Morse chain complex, with $r_0=r_{m+1}=0$. The kernel-image dimensions give $c_i=b_i+r_i+r_{i+1}$, so the alternating difference at $j$ is exactly $r_{j+1}\ge 0$. Conversely, given the strong inequalities, denote those alternating differences by $S_j$, with $S_{-1}=0$. Then $c_j-b_j=S_j+S_{j-1}\ge 0$, proving that they imply every weak inequality.

They are not equivalent as numerical restrictions. For the Betti numbers $b=(1,0,0,1)$ of $S^3$, the formal counts $c=(2,0,0,2)$ satisfy all weak inequalities and the Euler equality, but at $j=1$ give $c_1-c_0=-2<-1=b_1-b_0$. They therefore cannot be the counts of a Morse function on $S^3$; the strong inequalities detect that additional obstruction.

If all the strong inequalities are equalities, all $r_i$ vanish and $c_i=b_i$. An integer boundary matrix with rational rank zero is the zero matrix. Thus the integral complex itself has zero differential, not merely its rationalization. Consequentlyand higher homology vanishes. In particular there is no homology torsion. This is an integral consequence of a Perfect Morse function, rather than just an assertion about ranks.

For ${\Sigma }_g$, the integral homology is free with Betti numbers $(1,2g,1)$. The Künneth theorem therefore has no torsion terms, and the product's Poincaré polynomial isSumming the weak inequalities yields the lower boundChoose a surface Morse function $h$ with one minimum, $2g$ saddles and one maximum. It can be built from one closed disk, the standard $2g$ one-handles, and a closing closed disk, using the local forms $u^2+v^2$, $-u^2+v^2$, and $-u^2-v^2$ at the handle centres. Regular collars interpolate between the handles without new critical points. Now set $F(x,y)=h(x)+h(y)$. Its critical points are the ordered pairs of those of $h$, and its Hessian matrix is a block direct sum; the indices add. This product of Morse functions has exactly $(2g+2{)}^2$ critical points and realizes every displayed Betti count. Small bumps constant near the critical pairs can separate their values without altering the Hessians or creating new critical points.

The same minimum does not apply to arbitrary smooth functions. Here is an explicit finite-critical-point counterexample, avoiding any assumption that degeneracy leaves the Morse lower bound intact. On $T^2=(\mathbb{R}/\pi \mathbb{Z}{)}^2$, takeIt is well defined because shifting either coordinate by $\pi$ reverses two of its factors. Its derivatives are $\sin v\sin (2u-v)$ and $\sin u\sin (u-2v)$. If either $\sin u$ or $\sin v$ vanishes, both derivatives vanish only at $(0,0)$. Otherwise $2u-v$ and $u-2v$ must be multiples of $\pi$, giving exactly $(\pi /3,2\pi /3)$ and $(2\pi /3,\pi /3)$ in addition to the origin. At the first point the Hessian is $\sqrt{3}\left(\begin{array}{cc}1& -1/2\\ -1/2& 1\end{array}\right)$, positive definite; at the second it is its negative. They are a minimum and maximum. The origin is an isolated degenerate monkey saddle, with leading term $uv(u-v)$. Thus this three-critical-point function on a torus has exactly three critical points.

For $g>1$, perform connected-sum gluing of functions between this torus and a perfect Morse surface of genus $g-1$: delete a small neighbourhood of the torus maximum and of the other surface's minimum, and join their regular boundary circles by a monotone cylinder. Collar coordinates ensure nonzero differential throughout the neck, so precisely those two critical points are lost and none are added. The result on ${\Sigma }_g$ has $3+[2(g-1)+2]-2=2g+1$ critical points, retaining the degenerate point. For $g=1$, simply use $h_0$. Calling this smooth function $\tilde{h}$ and the earlier perfect Morse function $h$, the smooth product $\tilde{h}(x)+h(y)$ hascritical points. This explicitly proves the negative answer to the unrestricted smooth-minimum question; it does not assert that this smaller illustrative count is sharp.